Danny and Ruth Kosbar - Page 1

                                 T.C. Memo. 2003-190                                  

                               UNITED STATES TAX COURT                                

                        DANNY AND RUTH KOSBAR, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5371-02.               Filed July 1, 2003.                  

               Danny Kosbar and Ruth Kosbar, pro sese.                                
               Bryan E. Sladek, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioners petitioned the Court under section           
          6404(h) to review respondent’s determination not to abate                   
          interest for 1990 and 1991.  Following respondent’s concession              
          that respondent will abate interest for the 3-day period from               
          June 20 through 22, 2001, we determine whether respondent abused            
          his discretion under section 6404 by not abating more of the                

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